Supplementary Provisions, Article 40Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第四十条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for extension, renovation, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for extension, renovation, etc. prescribed in Article 41, paragraph (6) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条第六項の規定は、居住者が施行日以後に同項に規定する増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条第六項に規定する増改築等に係る契約を締結した場合については、なお従前の例による。